According
to the IRS:
You can’t deduct contributions made
to a political candidate, a campaign committee, or a newsletter
fund. Advertisements in convention bulletins and admissions to dinners or
programs that benefit a political party or political candidate aren’t deductible.
This
includes Political Action Committees (PACs), as well.
Money
given to a political party, candidates or committees working on their behalf,
advertising promoting them or their political party and campaign fund-raising
events such as dinners and luncheons can't be claimed.
